{"id":62634,"date":"2026-05-06T10:43:13","date_gmt":"2026-05-06T13:43:13","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=62634"},"modified":"2026-05-06T10:56:09","modified_gmt":"2026-05-06T13:56:09","slug":"efd-contribuicoes-atualizacao-altera-classificacao-de-operacoes","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2026\/05\/06\/efd-contribuicoes-atualizacao-altera-classificacao-de-operacoes\/","title":{"rendered":"EFD-CONTRIBUI\u00c7\u00d5ES: ATUALIZA\u00c7\u00c3O ALTERA CLASSIFICA\u00c7\u00c3O DE OPERA\u00c7\u00d5ES"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Mudan\u00e7as nas Tabelas 4.3.14 e 4.3.16 refletem a Lei n\u00ba 15.394\/2026 e impactam a escritura\u00e7\u00e3o fiscal.<\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Foram promovidas atualiza\u00e7\u00f5es nas Tabelas 4.3.14 e 4.3.16 da EFD-Contribui\u00e7\u00f5es, conforme publica\u00e7\u00e3o realizada em 3 de maio de 2026. As altera\u00e7\u00f5es decorrem da Lei n\u00ba 15.394, de 22 de abril de 2026, que modificou os artigos 47 e 48 da Lei n\u00ba 11.196\/2005.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Com a nova reda\u00e7\u00e3o legal, uma mudan\u00e7a relevante foi implementada na classifica\u00e7\u00e3o de opera\u00e7\u00f5es. A opera\u00e7\u00e3o anteriormente enquadrada como suspens\u00e3o, identificada pelo c\u00f3digo 405 da Tabela 4.3.16, deixou de existir nessa condi\u00e7\u00e3o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A partir de agora, essa opera\u00e7\u00e3o passa a ser considerada isenta, devendo ser informada sob o c\u00f3digo 904 da Tabela 4.3.14.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: FENACON &#8211; POR FERNANDO OLIVAN <\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mudan\u00e7as nas Tabelas 4.3.14 e 4.3.16 refletem a Lei n\u00ba [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-gie","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/62634"}],"collection":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=62634"}],"version-history":[{"count":2,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/62634\/revisions"}],"predecessor-version":[{"id":62651,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/62634\/revisions\/62651"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=62634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=62634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=62634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}